Exposure Drafts
The Exposure Drafts Open for Comment contains exposure drafts which the comment period has not yet closed. The Exposure Drafts may be issued by the Malaysian Accounting Standards Board (MASB) or by the International Accounting Standards Board (IASB).
The MASB welcomes comments from any interested party on the questions raised in these draft pronouncements. Apart from the questions raised, respondents are encouraged to comment on additional matters relating to the subject matters under discussion, if any. We would like to hear from both those who agree and those who do not agree with the proposals contained in these draft technical pronouncements. Comments should be supported by specific reasoning.
To view the document, please click on the title of the exposure draft.
To comment, please click on the 'Comment Online' link of the exposure draft and follow the instructions accordingly.
| Document | Title | Issue Date | Comments due to MASB | Comment Online |
| IASB ED/2013/5 | Regulatory Deferral Accounts | 8 May 2013 | 26 July 2013 | Comment Online |
| IASB ED/2013/4 | Defined Benefit Plans: Employee Contributions (Proposed amendments to IAS 19) | 3 April 2013 | 21 June 2013 | Comment Online |
| IASB ED/2013/3 | Financial Instruments: Expected Credit Losses | 11 March 2013 | 5 June 2013 | Comment Online |
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